| Coefficients | ||||||
| Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig. | ||
| B | Std. Error | Beta | ||||
| 1 | (Constant) | −1.039 | 0.565 |
| −1.838 | 0.068 |
| CEO attributes | 0.329 | 0.146 | 0.174 | 2.254 | 0.026 | |
| Board diversity | 0.593 | 0.151 | 0.326 | 3.927 | 0.000 | |
| Audit | 0.543 | 0.203 | 0.217 | 2.679 | 0.008 | |